SUBSCRIBE FOR FULL CONTENT The Tax Publishers2007 TaxPub(DT) 0657 (Karn-HC) : (2007) 017 (I) ITCL 0112 : (2007) 292 ITR 0411 : (2007) 207 CTR 0207 : (2007) 164 TAXMAN 0137Saraswathi Electronics v. ITO INCOME TAX ACT, 1961 SUBSCRIBE FOR FULL CONTENT